UTTC VAT – default surcharge – whether appellants could appropriate payments made to VAT not yet due – yes – whether in absence of appropriation a surcharge would be disproportionate if it could have been avoided had HMRC allocate payments differently – no – FTT decision set aside and case remitted for additional findings
Citations:
[2017] UKUT 88 (TCC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 04 February 2022; Ref: scu.577823